Direct Tax Acts, Finance Act 2014
7. Offset of interest
For the purposes of these Regulations, interest due and payable in relation to any liability to tax in respect of any period or event shall be deemed to be due and payable at...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.